Research On Performance Management Of Huaian Taxation Bureau

Government performance management was introduced to China in the 1990 s.It has been an effective administrative management tool,playing an important role in the standardized management of government departments and government workers.It serves to continuously promote efficiency and improvements to working style.The tax department has always attached importance to performance management,and it has become an important starting point for tax authorities to strengthen daily management.This article examines various problems in the performance management systems of the Huaian Taxation Bureau.Based on the new public management,public principal-agent theory,and government performance management methods such as the key performance indicator method and balanced scorecard method,the literature review method and the field methods are used to analyze problems such as unreasonable performance evaluation indicators,insufficient support for tax performance management guarantees,and insufficient application of results in tax system performance management.This paper studies the theory of tax performance management starting from the concept of performance management,the theoretical basis and methods of tax performance management.We believe that in order to improve the quality of tax collection and service processes,and to build a tax department that is both efficient and provides good customer service,the department must use scientifically sound performance management methods for self-management.The performance management work of Huaian Taxation Bureau continued to advance,and some progress has been made,but there are still some problems.For example,a small number of officials harbor biases or even misconceptions about performance management;some local tax management indicators used for performance evaluation are also unreasonable and unsuitable;insufficient support for tax performance management guarantees;insufficient application of performance management results.Thus,performance management has not been utilized to its fullest potential.There are many reasons for these problems,such as the fact that performance management evaluation is carried out in a perfunctory manner,assessment methods are overly basic,performance communications are not smooth,and the extent of usage of performance management result slow,etcetera.These problems adversely affect the operation of the tax department,so there is urgent need to improve the performance management standards of the tax department.Developed countries such as the United States,Singapore,the United Kingdom,and Japan all have their own successful experiences and unique practices in the creation of tax performance management processes.In order to reduce the collection cost and establish an incentivized evaluation model,China should learn from their experiences in combination with analysis of the current status of tax performance management in China to further improve the performance management system and promote the implementation of performance management processes across the entire tax system.First of all,it is necessary to improve the awareness of performance management,increase the promotion of performance management,and enhance the effectiveness of performance management training.At the same time,it is necessary to optimize the performance evaluation index system,establish key performance indicators,improve common performance indicators,and refine individual performance indicators.It is also necessary to strengthen the informatics support of performance management and improve the performance management information system.Additionally,it is necessary to make more reasonable use of the results of performance assessment,establish incentive mechanisms,optimize the mechanism for human resource allocations,and strengthen analysis of assessment results.It is also necessary to create a culture of performance management and fully develop performance culture's potential to play a guiding and protective role.